S. 3265 — A bill to amend the Internal Revenue Code of 1986 to clarify treatment of employee stock purchase plans.

Summary

Amends the Internal Revenue Code to exclude from the definition of wages (with respect to employment taxes) employee stock purchase plan stock options.

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Legislative Actions

2000-10-31
Introduced in Senate
2000-10-31
Sponsor introductory remarks on measure. (CR S11423-11424)
2000-10-31
Read twice and referred to the Committee on Finance.

A bill to amend the Internal Revenue Code of 1986 to clarify treatment of employee stock purchase plans.

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Summary

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